BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, :
:
v. : INFORMAL DECISION
: Appeal No.
89-1652
COLLECTION
DIVISION OF :
THE STATE TAX
COMMISSION OF UTAH, )
: Account
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to the Rules of
Administrative Procedure and the Administrative Procedures Act for informal
adjudicative proceedings. No hearing
was requested, therefore, the matter was conducted by review of the file before
the Tax Commission.
The Petitioner's quarterly sales and use tax
for the third quarter of XXXXX was due on XXXXX. The return and payment of that tax was not filed until
XXXXX. The basis for the delay was that
the son of the Petitioner underwent emergency brain surgery during the last
week of XXXXX. As a result of his
surgery and subsequent recuperation, the Petitioner
was delayed in filing the return and sales tax. The Petitioner was assessed a penalty in the amount of $$$$$ for
having failed to timely file and pay the tax due.
A
notice and demand for payment of taxes was mailed to the Petitioner on XXXXX,
and a notice of warrant was mailed to the Petitioner on XXXXX. Those notices were not received by the
Petitioner until XXXXX. That was due to
the fact that the Petitioner was sold the business on XXXXX and the new owner
failed to forward or deliver the letters to the Petitioner.
DECISION AND ORDER
The
Tax Commission finds sufficient cause the circumstances to waive the penalty
associated with the sales tax for the third quarter of XXXXX. It is so ordered.
DATED
this 26th day of December, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
G. Blaine
Davis
Commissioner